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Full-Time Equivalent Student Enrollment Report
A REPORT
TO THE
ARIZONA LEGISLATURE
Arizona University
System
Fall Semester 2006
Financial Audit Division
Debra K. Davenport
Auditor General
The Auditor General is appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of five
senators and five representatives. Her mission is to provide independent and impartial information and specific
recommendations to improve the operations of state and local government entities. To this end, she provides financial
audits and accounting services to the State and political subdivisions, investigates possible misuse of public monies, and
conducts performance audits of school districts, state agencies, and the programs they administer.
Copies of the Auditor General’s reports are free.
You may request them by contacting us at:
Office of the Auditor General
2910 N. 44th Street, Suite 410 • Phoenix, AZ 85018 • (602) 553-0333
Additionally, many of our reports can be found in electronic format at:
www.azauditor.gov
Arizona University System
Full-Time Equivalent Student Enrollment Report
Fall Semester 2006
Table of Contents Page
Independent Auditors’ Report 1
Full-Time Equivalent Student Enrollment Report 2
Notes to Full-Time Equivalent Student Enrollment Report 3
2910 NORTH 44th STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553-0333 • FAX (602) 553-0051
DEBRA K. DAVENPORT, CPA
AUDITOR GENERAL
STATE OF ARIZONA
OFFICE OF THE
AUDITOR GENERAL WILLIAM THOMSON
DEPUTY AUDITOR GENERAL
Independent Auditors’ Report
Members of the Arizona State Legislature
The Arizona Board of Regents
We have audited the accompanying Full-Time Equivalent Student Enrollment Report for the Arizona
University System for the fall semester 2006. This report is the collective responsibility of the managements
of the three state universities. Our responsibility is to express an opinion on the Full-Time Equivalent
Student Enrollment Report based on our audit.
We conducted our audit in accordance with U.S. generally accepted auditing standards. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the Full-Time
Equivalent Student Enrollment Report is free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the report. An audit also includes
assessing the accounting principles used and significant estimates made by management, as well as
evaluating the overall presentation of the Full-Time Equivalent Student Enrollment Report. We believe that
our audit provides a reasonable basis for our opinion.
The accompanying Full-Time Equivalent Student Enrollment Report was prepared to present the fall
semester 2006 full-time equivalent student enrollment for the University System in accordance with the
criteria for calculating student enrollment prescribed by Arizona Revised Statutes (A.R.S.) §15-1661.
In our opinion, the Full-Time Equivalent Student Enrollment Report referred to above presents fairly, in all
material respects, the University System’s full-time equivalent student enrollment for fall semester 2006, in
conformity with the criteria prescribed by A.R.S. §15-1661.
This report is intended solely for the information and use of the addressees and is not intended to be and
should not be used by anyone other than these specified parties. However, this report is a matter of public
record, and its distribution is not limited.
Dennis L. Mattheisen, CPA
Financial Audit Director
July 16, 2007
2
Arizona University System
Full-Time Equivalent Student Enrollment Report
Fall Semester 2006
Universities
Arizona
State
University
Northern
Arizona
University
University
of
Arizona
Total
Arizona
University
System
Full-time equivalent student enrollment 59,068 17,489 34,023 110,580
Less: Full-time equivalent student
enrollment for students who have earned
credit hours in excess of the undergraduate
credit hour threshold
168
14
42
224
Adjusted full-time equivalent student
enrollment
58,900 17,475 33,981 110,356
See accompanying notes to report.
3
Arizona University System
Notes to Full-Time Equivalent Student Enrollment Report
Fall Semester 2006
Note 1 - As required by Arizona Revised Statutes (A.R.S.) §15-1661, full-time equivalent student
enrollment for each university comprising the Arizona University System is to be reported and
audited annually. As prescribed by A.R.S. §15-1661, full-time equivalent student enrollment is
calculated by adding the total number of enrolled fall semester credit hours on the 21st day of
instruction in 100-level and 200-level credit courses divided by 15, in 300-level and 400-level
credit courses divided by 12, and in graduate level courses divided by 10.
In addition, as required by A.R.S. §15-1626, full-time equivalent student enrollment is reduced
for any student who has earned credit hours in excess of the undergraduate credit-hour
threshold. The undergraduate credit-hour threshold is 155 hours for students who attended a
university under the jurisdiction of the Arizona Board of Regents in fiscal year 2007, 150 hours
in fiscal year 2008, and 145 hours after fiscal year 2008. The undergraduate credit-hour
threshold shall be based on the actual full-time equivalent student enrollment counted on the
21st day after classes begin for the fall semester. The undergraduate credit hour threshold does
not apply to:
• Degree programs that require credit hours above the credit hour threshold.
• Credits earned in the pursuit of up to two baccalaureate degrees.
• Credits earned in pursuit of up to two state regulated licensures and certificates.
• Credits earned in the pursuit of a teaching certification.
• Credits transferred from a private institution of higher education.
• Credits transferred from an institution of higher education in another state.
• Credits earned at another institution of higher education, but that are not accepted as
transfer credits at the university where the student is currently enrolled.
• Credits earned by students who enroll at a university under the jurisdiction of the Arizona
Board of Regents more than 24 months after the end of the student’s previous enrollment
at a public institution of higher education in the State of Arizona.

Copyright to this resource is held by the creating agency and is provided here for educational purposes only. It may not be downloaded, reproduced or distributed in any format without written permission of the creating agency. Any attempt to circumvent the access controls placed on this file is a violation of United States and international copyright laws, and is subject to criminal prosecution.

Full-Time Equivalent Student Enrollment Report
A REPORT
TO THE
ARIZONA LEGISLATURE
Arizona University
System
Fall Semester 2006
Financial Audit Division
Debra K. Davenport
Auditor General
The Auditor General is appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of five
senators and five representatives. Her mission is to provide independent and impartial information and specific
recommendations to improve the operations of state and local government entities. To this end, she provides financial
audits and accounting services to the State and political subdivisions, investigates possible misuse of public monies, and
conducts performance audits of school districts, state agencies, and the programs they administer.
Copies of the Auditor General’s reports are free.
You may request them by contacting us at:
Office of the Auditor General
2910 N. 44th Street, Suite 410 • Phoenix, AZ 85018 • (602) 553-0333
Additionally, many of our reports can be found in electronic format at:
www.azauditor.gov
Arizona University System
Full-Time Equivalent Student Enrollment Report
Fall Semester 2006
Table of Contents Page
Independent Auditors’ Report 1
Full-Time Equivalent Student Enrollment Report 2
Notes to Full-Time Equivalent Student Enrollment Report 3
2910 NORTH 44th STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553-0333 • FAX (602) 553-0051
DEBRA K. DAVENPORT, CPA
AUDITOR GENERAL
STATE OF ARIZONA
OFFICE OF THE
AUDITOR GENERAL WILLIAM THOMSON
DEPUTY AUDITOR GENERAL
Independent Auditors’ Report
Members of the Arizona State Legislature
The Arizona Board of Regents
We have audited the accompanying Full-Time Equivalent Student Enrollment Report for the Arizona
University System for the fall semester 2006. This report is the collective responsibility of the managements
of the three state universities. Our responsibility is to express an opinion on the Full-Time Equivalent
Student Enrollment Report based on our audit.
We conducted our audit in accordance with U.S. generally accepted auditing standards. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the Full-Time
Equivalent Student Enrollment Report is free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the report. An audit also includes
assessing the accounting principles used and significant estimates made by management, as well as
evaluating the overall presentation of the Full-Time Equivalent Student Enrollment Report. We believe that
our audit provides a reasonable basis for our opinion.
The accompanying Full-Time Equivalent Student Enrollment Report was prepared to present the fall
semester 2006 full-time equivalent student enrollment for the University System in accordance with the
criteria for calculating student enrollment prescribed by Arizona Revised Statutes (A.R.S.) §15-1661.
In our opinion, the Full-Time Equivalent Student Enrollment Report referred to above presents fairly, in all
material respects, the University System’s full-time equivalent student enrollment for fall semester 2006, in
conformity with the criteria prescribed by A.R.S. §15-1661.
This report is intended solely for the information and use of the addressees and is not intended to be and
should not be used by anyone other than these specified parties. However, this report is a matter of public
record, and its distribution is not limited.
Dennis L. Mattheisen, CPA
Financial Audit Director
July 16, 2007
2
Arizona University System
Full-Time Equivalent Student Enrollment Report
Fall Semester 2006
Universities
Arizona
State
University
Northern
Arizona
University
University
of
Arizona
Total
Arizona
University
System
Full-time equivalent student enrollment 59,068 17,489 34,023 110,580
Less: Full-time equivalent student
enrollment for students who have earned
credit hours in excess of the undergraduate
credit hour threshold
168
14
42
224
Adjusted full-time equivalent student
enrollment
58,900 17,475 33,981 110,356
See accompanying notes to report.
3
Arizona University System
Notes to Full-Time Equivalent Student Enrollment Report
Fall Semester 2006
Note 1 - As required by Arizona Revised Statutes (A.R.S.) §15-1661, full-time equivalent student
enrollment for each university comprising the Arizona University System is to be reported and
audited annually. As prescribed by A.R.S. §15-1661, full-time equivalent student enrollment is
calculated by adding the total number of enrolled fall semester credit hours on the 21st day of
instruction in 100-level and 200-level credit courses divided by 15, in 300-level and 400-level
credit courses divided by 12, and in graduate level courses divided by 10.
In addition, as required by A.R.S. §15-1626, full-time equivalent student enrollment is reduced
for any student who has earned credit hours in excess of the undergraduate credit-hour
threshold. The undergraduate credit-hour threshold is 155 hours for students who attended a
university under the jurisdiction of the Arizona Board of Regents in fiscal year 2007, 150 hours
in fiscal year 2008, and 145 hours after fiscal year 2008. The undergraduate credit-hour
threshold shall be based on the actual full-time equivalent student enrollment counted on the
21st day after classes begin for the fall semester. The undergraduate credit hour threshold does
not apply to:
• Degree programs that require credit hours above the credit hour threshold.
• Credits earned in the pursuit of up to two baccalaureate degrees.
• Credits earned in pursuit of up to two state regulated licensures and certificates.
• Credits earned in the pursuit of a teaching certification.
• Credits transferred from a private institution of higher education.
• Credits transferred from an institution of higher education in another state.
• Credits earned at another institution of higher education, but that are not accepted as
transfer credits at the university where the student is currently enrolled.
• Credits earned by students who enroll at a university under the jurisdiction of the Arizona
Board of Regents more than 24 months after the end of the student’s previous enrollment
at a public institution of higher education in the State of Arizona.